I'm always a bit wary of low rated British sitcoms, particularly when I've never heard of them. I had the opportunity to watch this and gave it a go. It's laugh outloud funny in several places and never really drops the ball.
Chris O'Dowd is better than i've ever seen him, the writing, unlike in the IT Crowd allows him to display his truly expert comic acting, and Nina Sosanya plays the (slightly minxy,) straight man well.
I have high hopes for this in the future. Ones always a bit cautious of comparing things to The Office, but with a bit of luck i think this may grow into something of a household name.